Page 7 - Modul CA - Manajemen Perpajakan
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MANAJEMEN PERPAJAKAN
BAB 4 ............................................................................................................................................. 53
MANAJEMEN PAJAK ATAS KOMBINASI BISNIS DAN LIKUIDASI .................................. 53
4.1 Akuisisi Aset VS Persediaan ............................................................................................... 55
4.2 Merger .................................................................................................................................. 55
4.3 Spin-off ................................................................................................................................ 56
4.4 Bentuk Lain Dari Akuisisi .................................................................................................. 56
4.5 Perlakuan Perpajakan Pada Penggabungan, Peleburan, Pemekaran
Atau Pengambilalihan Usaha ............................................................................................ 58
LATIHAN SOAL ................................................................................................................... 60
BAB 5 .............................................................................................................................................. 63
MANAJEMEN PAJAK ATAS STRUKTUR INBOUND AND OUTBOUND INVESTMENT ....... 63
5.1 Pemilihan Cabang Versus Anak Perusahaan ................................................................... 65
5.2 Alternatif Struktur Permodalan ........................................................................................ 69
LATIHAN SOAL ................................................................................................................... 71
BAB 6 .............................................................................................................................................. 73
MANAJEMEN PAJAK ATAS PPh ORANG PRIBADI .................................................................. 73
6.1 Pelaporan Penghasilan ....................................................................................................... 75
6.2 Pelaporan Aset dan Liabilitas ........................................................................................... 80
6.3 Perjanjian Pisah Harta Dan Penghasilan ........................................................................ 80
Pelaporan Penghasilan dari Usaha dengan Peredaran Bruto Tertentu ....................... 81
6.4 IAI WEB VERSION
LATIHAN SOAL ................................................................................................................... 90
BAB 7 .............................................................................................................................................. 93
MANAJEMEN PAJAK ATAS PPh POTPUT/WITHHOLDING TAX ............................................ 93
7.1 Identifikasi Objek Dari Withholding Tax ......................................................................... 96
7.2 Persamaan (Ekualisasi) Dari SPT Atas Withholding Tax dan Biaya yang Terkait
dengan Objek-Objek Withholding Tax ............................................................................ 115
7.3 Etika Perpajakan Terkait Perencanaan Pajak .................................................................. 116
LATIHAN SOAL ................................................................................................................... 118
BAB 8 .............................................................................................................................................. 121
MANAJEMEN PAJAK DARI PENGHASILAN USAHA DAN PENGHASILAN LAINNYA ........ 121
8.1 Manajemen Perpajakan atas Klasifikasi dari Penghasilan Untuk
Menghitung Cicilan PPh Pasal 25 .................................................................................... 123
8.2 Foreign Exchange Revenue ................................................................................................ 124
8.3 Ekualisasi Dari Pendapatan dan Penghasilan Lain dan DPP PPN .............................. 125
8.4 Pengendalian Atas Bea Keluar (pajak ekspor) Atas Penjualan Ekspor
yang Terutang Bea Keluar ................................................................................................. 126
LATIHAN SOAL ................................................................................................................... 128
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